{"id":"https://openalex.org/W7225404492","doi":"https://doi.org/10.56672/b74hj331","title":"Analisis Implementasi Pembiayaan Mudharabah Berdasarkan Fatwa DSN-MUI NO. 07/DSN-MUI/IV/2000 pada PT Bank Syariah Indonesia Tbk Periode 2025","display_name":"Analisis Implementasi Pembiayaan Mudharabah Berdasarkan Fatwa DSN-MUI NO. 07/DSN-MUI/IV/2000 pada PT Bank Syariah Indonesia Tbk Periode 2025","publication_year":2026,"publication_date":"2026-11-06","ids":{"openalex":"https://openalex.org/W7225404492","doi":"https://doi.org/10.56672/b74hj331"},"language":"en","primary_location":{"id":"doi:10.56672/b74hj331","doi":"https://doi.org/10.56672/b74hj331","is_oa":true,"landing_page_url":"https://doi.org/10.56672/b74hj331","pdf_url":"https://journal-ikadi.com/ojs/index.php/assyirkah/article/download/611/592","source":{"id":"https://openalex.org/S4387282370","display_name":"As-Syirkah Islamic Economic & Financial Journal","issn_l":"2962-1585","issn":["2962-1585"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"As-Syirkah: Islamic Economic & Financial Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal-ikadi.com/ojs/index.php/assyirkah/article/download/611/592","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5108707431","display_name":"Abdul Aziz","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405276566","display_name":"Universitas Islam Bogor","ror":"https://ror.org/05pvv8a92","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276566"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Abdul Aziz","raw_affiliation_strings":["Institut Ummul Quro Al-Islami Bogor"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Ummul Quro Al-Islami Bogor","institution_ids":["https://openalex.org/I4405276566"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5141198175","display_name":"Asep Zakariya Ansori","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405276566","display_name":"Universitas Islam Bogor","ror":"https://ror.org/05pvv8a92","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276566"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Asep Zakariya Ansori","raw_affiliation_strings":["Institut Ummul Quro Al-Islami Bogor"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Ummul Quro Al-Islami Bogor","institution_ids":["https://openalex.org/I4405276566"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5161012929","display_name":"Nur Insi Khoeriyah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405276566","display_name":"Universitas Islam Bogor","ror":"https://ror.org/05pvv8a92","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276566"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nur Insi Khoeriyah","raw_affiliation_strings":["Institut Ummul Quro Al-Islami Bogor"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Ummul Quro Al-Islami Bogor","institution_ids":["https://openalex.org/I4405276566"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5151622118","display_name":"Siti Azqia Yulia Sahidah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405276566","display_name":"Universitas Islam Bogor","ror":"https://ror.org/05pvv8a92","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276566"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Siti Azqia Yulia Sahidah","raw_affiliation_strings":["Institut Ummul Quro Al-Islami Bogor"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Ummul Quro Al-Islami Bogor","institution_ids":["https://openalex.org/I4405276566"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5152528564","display_name":"Siti Nurulaeni","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405276566","display_name":"Universitas Islam Bogor","ror":"https://ror.org/05pvv8a92","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276566"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Siti Nurulaeni","raw_affiliation_strings":["Institut Ummul Quro Al-Islami Bogor"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Ummul Quro Al-Islami Bogor","institution_ids":["https://openalex.org/I4405276566"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5120789345","display_name":"Dzaki Naufal Aziz","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405276566","display_name":"Universitas Islam Bogor","ror":"https://ror.org/05pvv8a92","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276566"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dzaki Naufal Aziz","raw_affiliation_strings":["Institut Ummul Quro Al-Islami Bogor"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Ummul Quro Al-Islami Bogor","institution_ids":["https://openalex.org/I4405276566"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5161080132","display_name":"Wahdi Abdul Aziz","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405276566","display_name":"Universitas Islam Bogor","ror":"https://ror.org/05pvv8a92","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276566"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Wahdi Abdul Aziz","raw_affiliation_strings":["Institut Ummul Quro Al-Islami Bogor"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Ummul Quro Al-Islami Bogor","institution_ids":["https://openalex.org/I4405276566"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405276566"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"5","issue":"4","first_page":"458","last_page":"471"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11876","display_name":"Legal Studies and Policies","score":0.0,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13646","display_name":"Qur\u2019anic Interpretation Studies","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1212","display_name":"Religious studies"},"field":{"id":"https://openalex.org/fields/12","display_name":"Arts and Humanities"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/mudharabah-financing","display_name":"mudharabah financing","score":0.996999979019165},{"id":"https://openalex.org/keywords/islamic-banking","display_name":"Islamic banking","score":0.6119999885559082},{"id":"https://openalex.org/keywords/bank-syariah-indonesia","display_name":"Bank Syariah Indonesia","score":0.9509999752044678},{"id":"https://openalex.org/keywords/profit-sharing-ratio","display_name":"profit-sharing ratio","score":0.6769999861717224},{"id":"https://openalex.org/keywords/loss-allocation","display_name":"loss allocation","score":0.6389999985694885},{"id":"https://openalex.org/keywords/psak-105","display_name":"PSAK 105","score":0.8690000176429749},{"id":"https://openalex.org/keywords/shahibul-maal","display_name":"shahibul maal","score":0.7170000076293945},{"id":"https://openalex.org/keywords/mudharib","display_name":"mudharib","score":0.8799999952316284}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7174000144004822},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.5386999845504761},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.5011000037193298},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.4309000074863434},{"id":"https://openalex.org/C2778101114","wikidata":"https://www.wikidata.org/wiki/Q28401305","display_name":"Disbursement","level":2,"score":0.42089998722076416},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.41440001130104065},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.3874000012874603},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.3862000107765198},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.3386000096797943},{"id":"https://openalex.org/C28719098","wikidata":"https://www.wikidata.org/wiki/Q44946","display_name":"Point (geometry)","level":2,"score":0.3287999927997589},{"id":"https://openalex.org/C150149615","wikidata":"https://www.wikidata.org/wiki/Q1058762","display_name":"Reserve requirement","level":4,"score":0.2865000069141388},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.274399995803833},{"id":"https://openalex.org/C143910263","wikidata":"https://www.wikidata.org/wiki/Q750458","display_name":"Capital market","level":2,"score":0.25099998712539673},{"id":"https://openalex.org/C16969640","wikidata":"https://www.wikidata.org/wiki/Q1070805","display_name":"Capital adequacy ratio","level":3,"score":0.25060001015663147},{"id":"https://openalex.org/C2983734796","wikidata":"https://www.wikidata.org/wiki/Q848507","display_name":"Commercial bank","level":2,"score":0.25040000677108765}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.56672/b74hj331","doi":"https://doi.org/10.56672/b74hj331","is_oa":true,"landing_page_url":"https://doi.org/10.56672/b74hj331","pdf_url":"https://journal-ikadi.com/ojs/index.php/assyirkah/article/download/611/592","source":{"id":"https://openalex.org/S4387282370","display_name":"As-Syirkah Islamic Economic & Financial Journal","issn_l":"2962-1585","issn":["2962-1585"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"As-Syirkah: Islamic Economic & Financial Journal","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.56672/b74hj331","doi":"https://doi.org/10.56672/b74hj331","is_oa":true,"landing_page_url":"https://doi.org/10.56672/b74hj331","pdf_url":"https://journal-ikadi.com/ojs/index.php/assyirkah/article/download/611/592","source":{"id":"https://openalex.org/S4387282370","display_name":"As-Syirkah Islamic Economic & Financial Journal","issn_l":"2962-1585","issn":["2962-1585"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"As-Syirkah: Islamic Economic & Financial Journal","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.5473999977111816,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7225404492.pdf","grobid_xml":"https://content.openalex.org/works/W7225404492.grobid-xml"},"referenced_works_count":6,"referenced_works":["https://openalex.org/W4399135807","https://openalex.org/W4402079684","https://openalex.org/W4405859775","https://openalex.org/W4409397724","https://openalex.org/W4414764885","https://openalex.org/W4415765077"],"related_works":["https://openalex.org/W3166171242","https://openalex.org/W7166710156","https://openalex.org/W4391291370","https://openalex.org/W7203934283","https://openalex.org/W7167356129","https://openalex.org/W3092634600","https://openalex.org/W3091942233","https://openalex.org/W2907658448","https://openalex.org/W4408279970","https://openalex.org/W7222828135"],"abstract_inverted_index":{"This":[0],"study":[1,38],"aims":[2],"to":[3,22,128,169,222],"analyze":[4],"the":[5,18,27,68,72,105,117,129,134,139,144,147,157,180,186,204,213],"implementation":[6,56],"of":[7,29,57,67,74,87,104,119,146,159,176,182,201,215],"mudharabah":[8,58,81,220],"financing":[9,59,75,82,221],"at":[10,143],"PT":[11],"Bank":[12],"Syariah":[13],"Indonesia":[14],"Tbk":[15],"(BSI)":[16],"during":[17],"2025":[19],"period":[20],"and":[21,125,171],"evaluate":[23],"its":[24],"compliance":[25],"with":[26,63,83,99,121,151,163],"provisions":[28,66],"DSN-MUI":[30],"Fatwa":[31],"No.":[32],"07/DSN/MUI/IV/2000":[33],"on":[34,93,218],"Mudharabah":[35,161],"Financing.":[36],"The":[37,51],"employs":[39],"a":[40,44,84,122,164],"qualitative":[41],"method":[42],"using":[43],"literature":[45],"review":[46],"approach":[47],"through":[48],"document":[49],"analysis.":[50],"results":[52],"indicate":[53],"that":[54,208],"BSI\u2019s":[55],"is":[60,212],"in":[61,90,97,116,132,149,156],"accordance":[62,98,150],"several":[64],"key":[65],"fatwa.":[69,106],"First,":[70],"regarding":[71,108,179],"disbursement":[73],"for":[76],"productive":[77,94],"businesses,":[78],"BSI":[79,112,137],"disbursed":[80],"net":[85],"value":[86,127],"Rp2.84":[88],"trillion":[89],"2025,":[91],"focused":[92],"business":[95,191],"activities":[96],"Section":[100],"One,":[101],"point":[102],"1":[103],"Second,":[107],"capital":[109,115],"(ra\u2019sul":[110],"maal),":[111],"has":[113],"provided":[114],"form":[118],"cash":[120],"clearly":[123],"defined":[124],"verifiable":[126],"mudharib.":[130,205],"Third,":[131],"applying":[133],"profit-sharing":[135],"ratio,":[136],"implements":[138],"ratio":[140,165,216],"agreed":[141],"upon":[142],"outset":[145],"contract":[148,202],"PSAK":[152],"105,":[153],"as":[154,185],"reflected":[155],"issuance":[158],"Sukuk":[160],"Muqayyadah":[162],"ranging":[166],"from":[167],"19.75%":[168],"36.34%":[170],"an":[172],"indicated":[173],"annual":[174],"return":[175],"0.55%.":[177],"Fourth,":[178],"allocation":[181],"losses,":[183],"BSI,":[184],"shahibul":[187],"maal,":[188],"bears":[189],"all":[190],"losses":[192],"except":[193],"those":[194],"caused":[195],"by":[196,203],"negligence,":[197],"fraud,":[198],"or":[199],"breach":[200],"One":[206],"aspect":[207],"still":[209],"requires":[210],"improvement":[211],"transparency":[214],"reporting":[217],"regular":[219],"retail":[223],"customers.":[224]},"counts_by_year":[],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2026-11-07T00:00:00"}